Major industrial sources and electric utilities must begin compliance with the cap-and-trade program in 2013. By 2015, distributors of transportation fuel and natural gas also become obligated to comply with cap-and-trade program requirements. In addition, the cap-and-trade program will likely create a market for CARB-certified offset projects in areas of livestock management, elimination of ozone depleting substances, urban forest projects, and U.S. Forest projects.